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1

United States. Bureau of Land Management. Division of Finance. Payments in lieu of taxes: Fiscal year 1989. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1989.

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2

Finance, United States Bureau of Land Management Division of. Payments in lieu of taxes: Fiscal year 1991. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1991.

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3

Finance, United States Bureau of Land Management Division of. Payments in lieu of taxes: Fiscal year 1988. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1988.

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4

United States. Bureau of Land Management. Division of Finance. Payments in lieu of taxes: Fiscal year 1990. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1990.

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5

United States. Bureau of Land Management. Division of Finance. Payments in lieu of taxes: Fiscal year 1992. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1992.

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6

United States. Bureau of Land Management. Division of Finance. Payments in lieu of taxes: Fiscal year 2002 : national summary. Washington, D.C.]: U.S. Department of the Interior, Bureau of Land Management, 2002.

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7

United States. Congress. Senate. Committee on Energy and Natural Resources. Payments in lieu of taxes Act: Report (to accompany S. 455). [Washington, D.C.?: U.S. G.P.O., 1994.

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8

United States. Congress. Senate. Committee on Energy and Natural Resources. Payments in lieu of taxes for unorganized boroughs in Alaska: Report (to accompany S. 761). [Washington, D.C.?: U.S. G.P.O., 1994.

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9

United States. Congress. Senate. Committee on Energy and Natural Resources. Secure Rural Schools and payment in lieu of taxes: Hearing before the Committee on Energy and Natural Resources, United States Senate, One Hundred Thirteenth Congress, first session ... March 19, 2013. Washington: U.S. Government Printing Office, 2013.

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10

New York (N.Y.). Office of the Comptroller. Bureau of Financial Audit. Audit of the administration of payments in lieu of taxes under economic development corporation and industrial development agency leases: Audit report. New York: Office of the Comptroller, Bureau of Financial Audit, 2005.

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11

United States. Congress. House. Committee on Natural Resources. Payments in Lieu of Taxes Act: Report together with dissenting views (to accompany S. 455) (including cost estimate of the Congressional Budget Office). [Washington, D.C.?: U.S. G.P.O., 1994.

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12

United, States Congress House Committee on Natural Resources Subcommittee on National Parks Forests and Public Lands (2007 ). Payments in lieu of taxes: Oversight hearing before the Subcommittee on National Parks, Forests, and Public Lands of the Committee on Natural Resources, U.S. House of Representatives, One Hundred Twelfth Congress, first session, Friday, October 14, 2011. Washington: U.S. G.P.O., 2012.

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13

United States. Congress. House. Committee on Natural Resources. Subcommittee on National Parks, Forests, and Public Lands. Payments in lieu of taxes: Hearing before the Subcommittee on National Parks, Forests, and Public Lands of the Committee on Natural Resources, House of Representatives, One Hundred Third Congress, second session, on H.R. 1181 ... S. 455 ... hearing held in Washington, DC, April 28, 1994. Washington: U.S. G.P.O., 1994.

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14

United States. Internal Revenue Service. EFTPS, Electronic Federal Tax Payment System: The easiest way to pay your federal taxes. [Washington, D.C.?]: Dept. of the Treasury, 1998.

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15

Alternative treatments for timber; land exchange in Arizona; Payment in Lieu of Taxes Program; and Valles Caldera Preservation Act: Hearing before the Subcommittee on Public Lands and Forests of the Committee on Energy and Natural Resources, United States Senate, One Hundred Eighth Congress, first session, on S. 432, to authorize the Secretary of the Interior and the Secretary of Agriculture to conduct and support research into alternative treatments for timber produced from public lands and lands withdrawn from the public domain for the National Forest System, and for other purposes; S. 511, to provide permanent funding for the Payment in Lieu of Taxes program, and for other purposes; S. 849, to provide for a land exchange in the state of Arizona between the Secretary of Agriculture and Yavapai Ranch Limited Partnership; S. 1582, to amend the Valles Caldera Preservation Act to improve the preservation of the Valles Caldera, and for other purposes, September 11, 2003. Washington: U.S. G.P.O., 2003.

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16

Vanuatu. Office of the Ombudsman. Public report on the severance payment and three months salary in lieu of notice to the 1996 Sanma Provincial Councillors. [Vanuatu]: Republic of Vanuatu, Office of the Ombudsman, 2001.

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17

United States. Congress. Senate. Committee on Energy and Natural Resources. Subcommittee on Public Lands, National Parks, and Forests. Increasing federal payments in lieu of taxes, and providing for a transfer of lands between the Forest Service and Eagle and Pitkin Counties, Colorado: Hearing before the Subcommittee on Public Lands, National Parks, and Forests of the Committee on Energy and Natural Resources, United States Senate, One Hundred Second Congress, first session, on S. 140 ... S. 927 ... July 23, 1991. Washington: U.S. G.P.O., 1991.

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18

United States. Internal Revenue Service. EFTPS, Electronic Federal Tax Payment System: What every small, medium and large business needs to know about paying federal business taxes. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 2000.

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19

Argentina. Moratorias previsional e impositiva. [Buenos Aires]: Valletta Ediciones, 1995.

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20

Diez, Humberto P. Blanqueo impositivo, previsional y laboral: Régimen de moratoria. Buenos Aires: La Ley, 2009.

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21

Edward, Dwelly. Directory of Somerset [1626-74]: Containing the names of all persons paying taxes or exempted from payment : Copied from the original lay subsidy rolls in the Record Office. Weston-super-Mare: Harry Galloway Publishing, 1994.

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22

United States. Congress. House. Committee on Ways and Means. Subcommittee on Social Security. Proposals to simplify and streamline the payment of employment taxes for domestic workers: Hearing before the Subcommittee on Social Security and Subcommittee on Human Resources of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, first session, March 4, 1993. Washington: U.S. G.P.O., 1993.

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23

Security, United States Congress House Committee on Ways and Means Subcommittee on Social. Proposals to simplify and streamline the payment of employment taxes for domestic workers: Hearing before the Subcommittee on Social Security and Subcommittee on Human Resources of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, first session, March 4, 1993. Washington: U.S. G.P.O., 1993.

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24

Minnesota. Dept. of Natural Resources. and Minnesota. Payment in Lieu of Taxes Advisory Committee., eds. Payment in lieu of taxes study: Ad valorem vs current payments on state-owned land. St. Paul, Minn: The Dept., 1994.

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25

Boston (Mass.). Assessing Dept. Payment-in-lieu of tax agreement (p.i.l.o.t.). 1989.

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26

Library of Congress. Congressional Research Service, ed. The payments in lieu of taxes program: Background and current status. Washington, D.C: Library of Congress, Congressional Research Service, 1987.

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27

Library of Congress. Congressional Research Service., ed. PILT (Payments in Lieu of Taxes): Somewhat simplified / M. Lynne Corn. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1998.

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28

Payments in Lieu of Taxes in the Changing U.S. Electric Industry. Natl Conference of State, 1999.

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29

Payments in Lieu of Taxes: Balancing Municipal and Nonprofit Interests (Policy Focus Reports). Lincoln Institute of Land Policy, 2010.

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30

United States. General Accounting Office., ed. City Of Rochester Claim For Payments In Lieu Of Real Property Taxes... 087509, B-178517-O.M... U.S. GAO... April 20, 1973. [S.l: s.n., 1998.

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31

US GOVERNMENT. Payments in lieu of taxes: Hearing before the Subcommittee on National Parks, Forests, and Public Lands of the Committee on Natural Resources, House of ... held in Washington, DC, April 28, 1994. For sale by the U.S. G.P.O., Supt. of Docs., Congressional Sales Office, 1994.

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32

US GOVERNMENT. Increasing federal payments in lieu of taxes, and providing for a transfer of lands between the Forest Service and Eagle and Pitkin Counties, Colorado: ... S. 140 ... S. 927 ... July 23, 1991 (S. hrg). For sale by the U.S. G.P.O., Supt. of Docs., Congressional Sales Office, 1991.

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33

Britain, Great. Fees for Payment of Taxes, etc. by Card Regulations 2020. Stationery Office, The, 2020.

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34

What Belongs to Caesar?: A Discussion on the Christian's Response to Payment of War Taxes. Wipf & Stock Publishers, 2006.

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35

Boston (Mass.). Assessing Dept. Fy 1990 budget request. 1989.

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36

S, Pollard, and Darlington (Ont :. Township), eds. Darlington taxes: As the council has decided not to extend the time this year for the payment of the taxes in Darlington township, I hereby give notice that all persons still owing for taxes .. [S.l: s.n., 1985.

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37

US GOVERNMENT. Proposals to simplify and streamline the payment of employment taxes for domestic workers: Hearing before the Subcommittee on Social Security and Subcommittee ... Third Congress, first session, March 4, 1993. For sale by the U.S. G.P.O., Supt. of Docs., Congressional Sales Office, 1993.

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38

United States. Congress. House. Committee on Ways and Means. Subcommittee on Human Resources., ed. Proposals to simplify and streamline the payment of employment taxes for domestic workers: Hearing before the Subcommittee on Social Security and Subcommittee on Human Resources of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, first session, March 4, 1993. Washington: U.S. G.P.O., 1993.

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39

Social Security: Beneficiary payment for representative payee services : report to congressional committees. Washington, D.C: The Office, 1992.

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40

Office, General Accounting. Social security: Pension data useful for detecting supplemental security payment errors : report to the Secretary of Health and Human Services. Washington, D.C: The Office, 1986.

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41

Office, General Accounting. Social security: Pension data useful for detecting supplemental security payment errors : report to the Secretary of Health and Human Services. Washington, D.C: The Office, 1986.

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42

Lehmann, Volker. Natural Resources, the Extractive Industries Transparency Initiative, and Global Governance. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198805373.003.0012.

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This chapter analyzes the Extractive Industries Transparency Initiative (EITI) as a global governance tool to curb adverse effects of non-renewable natural resource extraction and commodification, and its interlocking challenges for environment, security, and justice. EITI’s premise that transparency in state resource revenues will foster broader societal transformations so far seems illusory. EITI lacks sanctioning mechanisms vis-à-vis participating companies that hinder full transparency, for example by evading the payment of taxes through tax loopholes. Such problems cannot be solved by resource-rich countries alone, but require political intervention by states that host global financial hubs as well as the most powerful multinational resource extraction companies. Going forward, an “EITI Plus” should also include environmental sustainability standards, so it may strengthen, not contradict broader global agreements such as the UN’s Agenda 2030 for sustainable development and the Paris Climate Accord.
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43

Datz, Giselle. Sovereign Debt Default. Oxford University Press, 2017. http://dx.doi.org/10.1093/acrefore/9780190846626.013.299.

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Sovereign borrowing and debt default have long been a part of a nation’s existence. Sovereign debt defaults (that is, the suspension of interest or principal payment on due debt) were common from the sixteenth century, when Edward III declared a default after military defeat in 1340, to the nineteenth century, when Latin American countries defaulted on some of their debts. Early loans were made in the form of repayable taxes until the system evolved to allow for sovereign loans, transparent enough that secondary markets for these debts were soon developed. A government may default on its debt due to unwillingness or inability to pay. In both cases, default is a difficult political decision whose real costs remain somewhat ambiguous from a theoretical standpoint. The costs of default are often contingent on the type of debt restructuring deal reached between the debtor and the creditor. The scholarly literature on sovereign debt crises is substantial, particularly with respect to the economic, legal, and political costs of default. More recent theoretical work has focused on the trend toward increased domestic debt, which is expected to help reduce the probability of a debt crisis. However, domestically issued sovereign debt can lead to other types of risk. While relying on domestic institutional investors in local economies can help smooth cycles of liquidity shortages, over-reliance on those investors (particularly pension funds) can undermine the solvency of domestic banks and social security arrangements.
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